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The worksheet is also available in the CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Forms > A-29_3_6 ABIL Calculation. ... The questionnaire is also available in CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Forms > H.4.5.3 ABIL Questionnaire. ... It is also available in CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Forms > H.4.5.3 ABIL Questionnaire. ...

The questionnaire is also available in CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Forms > H.4.5.3 ABIL Questionnaire. ... It is also available in CRA Electronic Library > Compliance Programs Branch Reference Material > Audit > Income Tax – Forms and Letters > Forms > H.4.5.3 ABIL Questionnaire. ... Based on the facts of Kroeker v The Queen, 2002 FCA 392, 2002 DTC 7436, and Taylor v The Queen, 2002 FCA 425, 2002 DTC 7596, the "significant profitability" analysis which was used in The Queen v Donnelly, [1998] 1 FC 513, 97 DTC 5499, wasn't necessary, only "potential profitability. ...

Part B – Federal tax on taxable income Part C – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 40424 – Federal tax on split income Line 40425 – Federal divident tax credit Line 40427 – Minimum tax carryover Minimum tax (line 41700 of your return) Lines 41300 and 41400 – Labour-sponsored funds tax credit Line 41800 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to not purchasing replacement shares in a Quebec labour-sponsored fund Part B – Federal tax on taxable income Complete the appropriate column depending on the amount of your taxable income using the instructions provided in Part B of your return. ... Line 40424 – Federal tax on split income Tax on split income (TOSI) applies to certain types of income of a child born in 2002 or later, as well as to amounts received by adult individuals from a related business. ... You also may have to complete Form 428 or Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions, to calculate additional provincial or territorial tax for minimum tax purposes. ...

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